Results 61 to 70 of about 95,902 (265)

Os Influenciadores Digitais no Processo de Tomada de Decisão de Seus Seguidores

open access: yesRevista de Administração, Sociedade e Inovação, 2019
No cenário atual,cada vez mais as pessoas estão mais online do que off-line. Assim, novas formas de trabalho e marketing estão sendo escolhidas para suprir a demanda e chegar ao público alvo.
Anelise Daniela Schinaider   +1 more
doaj   +1 more source

The Need for the Adoption of International Financial Reporting Standards: Some Explanations For the Pace of Implementation [PDF]

open access: yes, 2012
Whilst the impact of globalisation and harmonisation is currently being witnessed around the globe, and the need to embrace the adoption of International Financial Reporting Standards (IFRSs) is becoming increasingly evident, certain jurisdictions have
Ojo, Mariane.B.
core   +2 more sources

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz   +1 more
wiley   +1 more source

A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza   +2 more
wiley   +1 more source

Língua Portuguesa para imigrantes e refugiados: relato de uma experiência no IFRS - Campus Bento Gonçalves

open access: yesLínguaTec, 2020
O texto relata a experiência vivenciada no Curso de Extensão Língua Portuguesa para imigrantes e refugiados no IFRS - Campus Bento Gonçalves. A partir do ano de 2010, o Brasil tornou-se o destino de milhares de pessoas que foram forçadas a deixar seu ...
Carina Fior Postingher Balzan   +1 more
doaj   +1 more source

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui   +1 more
wiley   +1 more source

A relação professor-aluno por dois olhares entre colegas-professores no curso de Formação Pedagógica Básica e Profissional

open access: yesRevista Thema, 2017
O trabalho tem o objetivo de compartilhar uma experiência, ocorrida durante o curso de Pós-Graduação de Formação Pedagógica Básica e Profissional, no IFRS – Campus Osório, que pode ser analisada sobre dois olhares (docente e aluno) mesmo sendo todos ...
Aline Silva De Bona   +2 more
doaj   +3 more sources

Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World

open access: yesStudia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2021
The article examines the impact of updated IFRS on the current convergence of national accounting and reporting rules in Japan, the USA, China, France, Germany, the UK, and Ukraine based on a theoretical analysis of 59 rules and concepts of IFRS. The new
Shkulipa Lyudmyla
doaj   +1 more source

Past and Future of Sustainability Indicator Research in Agribusiness: A Bibliometric and Forecasting Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study offers a forward‐looking assessment of sustainability indicator research in agribusiness by integrating bibliometric mapping with ARIMA‐based forecasting. Analysing 403 Scopus‐indexed articles, bibliographic‐coupling analysis identifies three contemporary thematic domains: Techno‐Managerial Sustainability, Systemic and ...
Marcelo Kratz Mendes   +5 more
wiley   +1 more source

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren   +2 more
wiley   +1 more source

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